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Town of Edinburg – Justice Court Operations (2014M-226)

… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period … Board, which has oversight responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226

Town of Franklinville – Procurement (2024M-56)

… Town of Franklinville (Town) officials complied with the requirements of the Town’s procurement policy. Key Findings Town officials did not always comply with the requirements of the Town’s procurement policy because the …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56

Rochester Academy Charter School – Credit Cards (2022M-208)

… an effective and timely review of credit card charges. As a result: School officials approved and paid certain credit … card charges without knowing what was purchased or whether the charges were for appropriate School purposes. 35 percent … $68,523) of the tested credit card charges did not have a receipt or did not have an itemized receipt and 48 percent …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208

State Comptroller DiNapoli Releases School District Audits

… with the computer acceptable use policy or maintain a current authorized user list. Sullivan County Board of … always make appropriate and accurate employee separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education approval …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

Hudson Housing Authority – Board Oversight (2016M-302)

… The Board did not perform an audit of claims or designate a claims auditor to do so. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302

Town of Machias – Supervisor’s Financial Duties (2021M-98)

… complete report - pdf ] Audit Objective Determine whether the Town of Machias (Town) Town Supervisor (Supervisor) adequately … duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98

State Comptroller DiNapoli Releases School District Audits

… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. Briarcliff … County) Auditors found district officials generally used a competitive process to procure goods and services. However, … services not subject to competitive bidding, as required by the district’s procurement policy. Officials did not seek …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits

Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)

… ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials did not … disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023m

Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… by making inappropriate automated teller machine (ATM) and in-bank withdrawals, writing unauthorized checks to herself … collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154

Warsaw Central School District – Financial Management (2016M-278)

… and appropriated fund balance and reserves. Review all reserves at least annually to determine if the amounts …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278

Town of Ticonderoga – Capital Project Management (2023M-38)

… complete report – pdf] Audit Objective Determine whether the Town of Ticonderoga (Town) Town Board (Board) provided … oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management … $20 . 8 million, to ensure that costs were kept within the authorized budget. Maintain complete and adequate capital …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38

Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)

… (FSA) and Dependent Care Assistance Program (DCAP) in a timely manner. Key Findings District officials were not … and ensure the administrator returned all forfeited funds in a timely manner. Key Recommendations Establish written … returns all forfeited funds from the FSA and DCAP in a timely manner. Ensure the administrator returns all …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan

DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit

… New York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (Fund), has been … and security processes were exposed after it caused one of the largest cyber-disasters in history leading to a … local Texas counsel Martin & Drought. The Fund held shares of Crowdstrike valued at approximately $72 million as of …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuit

DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter

… by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. … New York State …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarter

Opinion 2003-2

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … as a village may not establish, pursuant to Article 11-A of the Town Law, a joint fire district that would encompass …

https://www.osc.ny.gov/legal-opinions/opinion-2003-2

XI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management

… added]. Contracts “for or by” the State University of New York, City University of New York, Office of General Services and hospitals operated …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-state

Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)

… her duties properly. The Board reviews the claims at biweekly Board meetings. However, because it is not …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329

NY-Sun Incentive Program (Follow-Up)

… the extent of implementation of the two recommendations in our initial audit report, NY-Sun Incentive Program (Report … such as solar and wind by 2030. NY-Sun was launched in 2012 by the Public Service Commission (PSC) to help … a self-sustaining and self-sufficient solar industry in the State. Our initial audit report, which was issued on …

https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-follow